Diamond Tradecom Private Limited, Mumbai vs. Income Tax Officer Ward 12(2)(1), Mumbai
In the result, the appeal of the assessee is allowed
ITA 5805/MUM/2025[A.Y. 2015-16]Status: DisposedITAT Mumbai20 Jan 2026
Bench: Shri Amit Shukla & Shri Prabhash Shankardiamond Tradecom V/S. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga Chs Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccd8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी
For Appellant: Shri Subhash Chhajed,ARFor Respondent: Shri Umashankar Prasad, (CIT DR)
Section 147Section 148Section 149(1)(b)Section 151Section 250Section 250(6)Section 69Section 69A
…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Diamond Tradecom v/s. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga CHS Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCD8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Subhash Chhajed,AR Respondent by : Shri Umashankar Prasad, (CIT DR) Date of Hearing 02.12.2025 Date of Pronouncemen…